Some here forget that the short term costs associated with winding up a FSS is greater than keeping it going. I guess for BA the best would be an extension from the Pensions Regulator to the period allowed to fund it, or maybe a pension holiday. The worst option for the pension fund would be the company going bust so allowing flexibility in payments to help BA through this downturn could long term benefit the fund. Once (maybe IF) fully funded though it would be VERY vulnerable.